1.以乡村财政功能重新定位为中心,深化分税制财政管理体制的改革,完善农村公共产品供给机制。当前农民负担严重,乡村财政发生危机的一个主要原因是乡镇政府的事权大于财权,承担着许多应该由上级政府承担的支出。必须按照财权与事权相对等的原则,从公共财政的角 1. With the reorientation of the rural financial functions as the center, deepen the reform of the fiscal management system under the tax-sharing system and improve the supply mechanism of rural public goods. At present, the peasants are facing a heavy burden and one of the main reasons for the crisis in rural finance is that the township government has more powers than the financial power and undertakes many expenses that should be borne by the higher level government. We must follow the principle of relative equality of property rights and powers of rights from the perspective of public finance